ASBJ issues Accounting Standard for Share-based Payment and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued an Accounting Standard – ASBJ Statement No. 8 Accounting Standard for Share-based Payment and its Implementation Guidance – ASBJ Guidance No. 11 Guidance on Accounting Standard for Share-based Payment.

The document is available in Japanese.

The summary is available here in English.